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On Amendments And Additions To Article 20 Of The Law Of The Russian Federation "about Bases Of Tax System In The Russian Federation"

Original Language Title: О внесении изменений и дополнений в статью 20 Закона Российской Федерации "Об основах налоговой системы в Российской Федерации"

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Spconsumed by Federal Law N 95-FZ RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to Article 20 of the Law of the Russian Federation " On the basics of the tax system in Russian Federation " Adopted by the State Duma on 16 July 1998 Approved by the Federation Council on 17 July 1998 (In the wording of Federal Law dated 07.07.2003 N 117-FZ Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, 527; 1993, N 4, sect. 118) the following changes and additions: 1. (Paragraph 1 was lost-Federal Law of July 7, 2003). N 117-FZ 2. Add the following to article 3: " 3. The payors of the sales tax (hereinafter-the taxpayers) shall be recognized as legal entities established in accordance with the laws of the Russian Federation, their branches, representative offices and other separate units; foreign legal entities, Companies and other corporate entities with a civil legal capacity established under the laws of foreign States, international organizations, their subsidiaries and missions established in the territory of the Russian Federation THE RUSSIAN FEDERATION In the Russian Federation, the Russian Federation does not have any legal entity that implements the goods (work, services) on its own territory. The sales tax object recognizes the value of goods (works, services) sold or opt-out for cash, namely, the value of excisable goods, expensive furniture, radio engineering, clothing, delicatness foodstuffs, automobiles, furs, jewellery, video products and CD-ROM; travel services related to travel outside the Russian Federation (excluding CIS countries), advertising services, three-, four-and five-star services hotels, passenger air services in the first and the business Classes and passenger rail transport in the "lux" and "SV" classes, as well as other goods and services, not the first necessity to decide the legislative (representative) bodies of the constituent entities of the Russian Federation. Not a sales tax object for sales tax: bread and bakery products, milk and dairy products, vegetable oils, margarine, cereals, sugar, salt, potatoes, baby and diabetic products The Convention on the Rights of the Child; the Convention on the Rights of the Child; housing in dormitories; cultural services and Art of state and municipal institutions and organizations of culture and art (theatres, cinemas, concert organizations and collectives, clubs, including rural, libraries, circa, lectori, planetarium, planetarium, parks Culture and recreation, botanical gardens, zoos) in carrying out theatrical, cultural and educational events, including the cost of admission tickets and bills; buildings, structures, land and other facilities, Real estate and securities; services The maintenance of children in pre-school institutions and the care of the sick and the elderly; commuter traffic by sea, river, rail and road; services provided by credit institutions, insurers, non-State pension funds, professional participants in the securities market, of their activities subject to licensing, as well as Services provided by the Bar Association; funeral services, cemeteries and crematoria, ceremonies and ceremonies by religious organizations; services provided by authorized bodies of State authority and local governments, for which the respective types of duties and taxes are levied; goods (works, services) related to the educational, training, scientific or educational process and public and municipal educational institutions; guide to health resort and wellness facilities, recreation facilities for persons with disabilities; other essential goods on the list established by legislative (representative) bodies OF THE PRESIDENT OF THE RUSSIAN FEDERATION For the purposes of this law, the sale of cash for cash is equivalent to the sale of settlements by means of credit and other payment cards, bank cheques and bank accounts on behalf of individuals. Persons, as well as the transfer of goods (work, services) to the population in exchange for other goods (work, services). When determining the tax base, the value of goods (works, services) includes the value added tax and excises for excisable goods. Sales tax rate is set to 5 percent. The sales tax amount is defined as the corresponding tax rate percentage of the product's price excluding sales tax and is included by the taxpayer in the price of the goods to be paid to the customer (customer). The sales tax is established and enforced by the laws of the constituent entities of the Russian Federation and is compulsory in the territory of the constituent entities of the Russian Federation. By installing a sales tax on legislative (representative) bodies of the constituent entities of the Russian Federation, determine the tax rate, the order and date of payment of the tax, the benefits and the form of reporting on the tax, and can establish an additional list of goods (works, services) that are exempt from sales tax. " Article 2. (Article 2 is no more effective-Federal Law of 07.07.2003. N 117-FZ) Article 3. This law shall enter into force on the date of its official publication. President of the Russian Federation B. Yeltsin Moscow, Kremlin July 31, 1998 N 150-FZ